請問呢條系咩account concepts呀,同埋點解釋呀,差兩條咋,天日交啦,唔該大家
a bookkeepper recorded in the books a large purchase order of $800000 from a reliable customer for delivery 6 months later. The customer's account was debited and the sales account credited. This customer had been doing business with company for 20 years and had previously placed large orders.
account concepts....
2006-11-01 1:56 am
回答 (2)
2006-11-01 4:52 am
✔ 最佳答案
你諗下realisation concept, 呢條concept要求你"revenue are recognised when the goods are sold or delivered." 就算你個位顧客同你做左幾耐生意, 買左幾多野, 你一日未送貨比人, 一日都唔可以當成佢係收入, 直至你送左貨先record. 
2006-11-02 2:57 am
if the said goods still not yet delivered to customer, how you could book this entry:
Dr Customer & CR sales?
it is not allowed for auditing purpose and no professional accountant would do like this.
this is some kind of "window dressing" & leading to a qualified report issued by auditor.
Dr Customer & CR sales?
it is not allowed for auditing purpose and no professional accountant would do like this.
this is some kind of "window dressing" & leading to a qualified report issued by auditor.
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